Audit Reports

Around 66 per cent of the State’s revenue receipts during 2019-20 came from its own resources 1. GoI released a compensation of ` 819 crore to the State Government to compensate fo r loss of revenue post-GST implementation, against the entitlement of ` 1,246 crore during the year. (Paragraph............

The State Government was entitled for Goods and Services Tax compensation of ₹ 14,870.47 crore during the year 2019-20 to compensate for loss of revenue on implementation of Goods and Services Tax Act , 2017. (Paragraphs 2.3.2.1 and 2.3.2.2) Share of U nion Taxes and Duties and G rants-in -A............

The compensation received during 2019-20 by GoB was ₹ 3,198.78 crore. The deficit on account of implementation of GST, ₹ 2246.85 crore (₹ 2265.20 crore) was received as compensation in next financial year i.e. 2020-21 (₹ 18.35 crore was received in excess of its actual compensation).............

The total receipts under GST during 2019 - 20 were `50,921.05 crore 8. The State received compensation of `14,496.90 crore on account of loss of revenue arising out of the implementation of GST during 2019 -20. Against projected revenue of `61,046.04 crore for the period 2019 -20, actual............

(Paragraph 7.9)  The Water Resource s Department, while making payment of compensation for acquisition of land falling under urban area, considered the incorrect multiplying factor applicable to rural area s resulting in an excess payment of ` 1.65 crore . (Paragraph 7.10)  Unauthorised............

Paragraph Page Preface v Overview vii CHAPTER I – INTRODUCTION About this Report 1.1 1 Profile of Audited Entities 1.2 1 Authority for Audit 1.3 2 Planning and conduct of Audit 1.4 3 Response to Audit 1.5 3 Recommendations 1.6 3 Follow -up on Audit Reports 1.7 4 CHAPTER II – SPECIFIC AREA............

Table-2.5: Pre-GST and SGST collected, provisional apport ionment of IGST and compensation of IGST received from Government of India against t he projected revenue of the State for the period from April 2019 to March 2020 (` in crore) Source: Data provided by Office of the Accountant G eneral............

Table-2.5: Pre-GST and SGST collected, provisional apport ionment of IGST and compensation of IGST received from Government of India against t he projected revenue of the State for the period from April 2019 to March 2020 (` in crore) Source: Data provided by Office of the Accountant G eneral............

v Overview vii CHAPTER-I:INTRODUCTION About the Report 1.1 1 Profile of the Office of the Principal Accountant General, Arunachal Pradesh 1.2 1 Planning and conduct of Audit 1.3 2 Significant Audit Observations 1.4 3 CHAPTER-II: SOCIAL SECTOR Introduction 2.1 5 Compliance Audit Paragraphs............

 KMA failed to effectively monitor the issue and return of tentage items to/from various institutions due to which the vendor claimed payment for compensation of ` 21.75 crore on account of missing tin, tent and furniture. However, the act ual amount payable on account of missing items was not............